Hottolink, Inc. provides social media marketing support that collects, analyzes, and utilizes social big data in Japan. The company offers Social Network Service marketing support, SNS operation consulting, and SNS analysis tools. It also provides Web3 related business, including sale of rights to access data from various SNS. In addition, the company offers Instagram and X marketing support, influencer marketing support, post campaign, programmatic social media advertising, fasme content marketing and inbound support, and creative production. Further, it provides hashpick, an analysis tool for Instagram marketing; and DarkOwl, a cybersecurity platform for rapid detection of corporate data breaches. Additionally, the company engages in the investment management business activities. Hottolink, Inc. was incorporated in 2000 and is headquartered in Tokyo, Japan.
Price
ยฅ223
Market Cap
ยฅ3.5B
Ent. Value
ยฅ1.7B
Net Cash
ยฅ1.7B
Shares Out.
15.5M
P / E
โ
EV / EBIT
โ
P / Book
0.92ร
P / NCAV
2.77ร
Div. Yield
2.69%
PRICE
Historical Valuation Mapping
ANNUAL BASES VS. DAILY MULTIPLES
1Yr
3Yr
5Yr
Max
ANNUAL HISTORICAL EPS (ยฅ)
VALUATION MULTIPLE (P/E)
DAILY PRICING LOGS VIA YAHOO FINANCE
โข
HISTORICAL FUNDAMENTALS COMPILATION VIA EDINET
| Metric |
FY 2025
EDINET โ |
FY 2024
EDINET โ |
FY 2023
EDINET โ |
FY 2022
EDINET โ |
FY 2021
EDINET โ |
FY 2020
EDINET โ |
|---|---|---|---|---|---|---|
| Net Sales | ยฅ3.7B | ยฅ4.3B | ยฅ4.7B | ยฅ7.9B | ยฅ6.6B | ยฅ4.4B |
| Cost of Sales | ยฅ2.5B | ยฅ3.0B | ยฅ3.2B | ยฅ5.7B | ยฅ4.4B | ยฅ2.8B |
| Gross Profit | ยฅ1.2B | ยฅ1.3B | ยฅ1.6B | ยฅ2.2B | ยฅ2.2B | ยฅ1.6B |
| SG&A | ยฅ1.4B | ยฅ1.4B | ยฅ1.3B | ยฅ2.0B | ยฅ1.8B | ยฅ1.7B |
| Operating Income | ยฅ-1.8B | ยฅ-706M | ยฅ220M | ยฅ2.1B | ยฅ356M | ยฅ-26M |
| Non-Operating Income | ยฅ28M | ยฅ228M | ยฅ124M | ยฅ202M | ยฅ721M | ยฅ1M |
| Non-Operating Expenses | ยฅ185M | ยฅ10M | ยฅ57M | ยฅ441M | ยฅ23M | ยฅ60M |
| Pre-tax Income | ยฅ-2.0B | ยฅ-488M | ยฅ287M | ยฅ1.9B | ยฅ1.1B | ยฅ-84M |
| Net Income (owners) | ยฅ-1.8B | ยฅ-565M | ยฅ227M | ยฅ1.8B | ยฅ764M | ยฅ19M |
| Minority Interest | โ | โ | โ | ยฅ34M | ยฅ45M | ยฅ-70M |
| Comprehensive Income | ยฅ-1.7B | ยฅ-281M | ยฅ167M | ยฅ2.1B | ยฅ984M | ยฅ-132M |
| EBITDA | ยฅ-1.4B | ยฅ-268M | ยฅ678M | ยฅ2.5B | ยฅ756M | ยฅ397M |
| EPS | ยฅ-113.97 | ยฅ-36.00 | ยฅ14.47 | ยฅ116.77 | ยฅ49.22 | ยฅ1.21 |
| Shares Outstanding | 15.5M | 15.7M | 15.7M | โ | 15.6M | 15.4M |
| Shares Issued (total) | 16.0M | 16.0M | 16.0M | โ | 15.9M | 15.7M |
| Treasury Shares | 0.5M | 0.3M | 0.3M | โ | 0.3M | 0.3M |
| Metric |
FY 2025
EDINET โ |
FY 2024
EDINET โ |
FY 2023
EDINET โ |
FY 2022
EDINET โ |
FY 2021
EDINET โ |
FY 2020
EDINET โ |
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total Assets | ยฅ6.0B | ยฅ7.9B | ยฅ8.5B | ยฅ8.5B | ยฅ7.3B | ยฅ5.8B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Current Assets | ยฅ3.2B | ยฅ3.9B | ยฅ4.2B | ยฅ4.3B | ยฅ3.4B | ยฅ2.7B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Cash & Deposits | ยฅ2.4B | ยฅ3.3B | ยฅ3.5B | ยฅ3.6B | ยฅ2.6B | ยฅ2.1B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Non-Current Assets | ยฅ2.8B | ยฅ4.0B | ยฅ4.3B | ยฅ4.2B | ยฅ3.9B | ยฅ3.1B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| PP&E | ยฅ21M | ยฅ24M | ยฅ29M | ยฅ22M | ยฅ27M | ยฅ31M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Goodwill | ยฅ228M | ยฅ1.1B | ยฅ1.6B | ยฅ1.3B | ยฅ1.5B | ยฅ1.4B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Intangible Assets | ยฅ798M | ยฅ834M | ยฅ745M | ยฅ674M | ยฅ625M | ยฅ614M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Deferred Tax Assets | โ | โ | โ | โ | โ | ยฅ14M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total Liabilities | ยฅ2.0B | ยฅ2.0B | ยฅ2.4B | ยฅ2.5B | ยฅ3.2B | ยฅ2.8B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Current Liabilities | ยฅ942M | ยฅ846M | ยฅ1.0B | ยฅ893M | ยฅ1.1B | ยฅ932M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ST Debt | ยฅ183M | ยฅ147M | ยฅ133M | ยฅ107M | ยฅ35M | ยฅ43M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Non-Current Liabilities | ยฅ1.0B | ยฅ1.2B | ยฅ1.3B | ยฅ1.6B | ยฅ2.1B | ยฅ1.9B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total LT Borrowings | ยฅ508M | ยฅ492M | ยฅ640M | ยฅ772M | ยฅ1.1B | ยฅ808M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Deferred Tax Liab. | ยฅ262M | ยฅ376M | ยฅ344M | ยฅ441M | ยฅ461M | ยฅ274M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total Equity | ยฅ4.0B | ยฅ5.9B | ยฅ6.1B | ยฅ5.9B | ยฅ4.1B | ยฅ3.0B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Capital Surplus | ยฅ5.3B | ยฅ3.0B | ยฅ3.0B | ยฅ3.0B | ยฅ3.0B | ยฅ2.9B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Retained Earnings | ยฅ-1.6B | ยฅ261M | ยฅ804M | ยฅ578M | ยฅ-1.2B | ยฅ-2.0B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Treasury Stock | ยฅ-194M | ยฅ-140M | ยฅ-140M | ยฅ-140M | ยฅ-140M | ยฅ-140M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| AOCI | ยฅ443M | ยฅ333M | ยฅ71M | ยฅ130M | ยฅ-132M | ยฅ-295M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Equity (owners) | ยฅ4.0B | ยฅ5.9B | ยฅ6.1B | ยฅ5.9B | ยฅ3.9B | ยฅ2.8B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Minority Interests | โ | โ | โ | โ | ยฅ265M | ยฅ178M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Total Interest-Bearing Debt โ | ยฅ691M | ยฅ640M | ยฅ772M | ยฅ879M | ยฅ1.1B | ยฅ851M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Net Cash โ | ยฅ1.7B | ยฅ2.7B | ยฅ2.7B | ยฅ2.7B | ยฅ1.5B | ยฅ1.2B | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| NCAV โ | ยฅ1.2B | ยฅ1.9B | ยฅ1.9B | ยฅ1.8B | ยฅ261M | ยฅ-85M | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| NCAV/Share | ยฅ80 | ยฅ121 | ยฅ120 | โ | ยฅ17 | ยฅ-6 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| BV/Share | ยฅ261 | ยฅ373 | ยฅ391 | โ | ยฅ248 | ยฅ182 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Metric |
FY 2025
EDINET โ |
FY 2024
EDINET โ |
FY 2023
EDINET โ |
FY 2022
EDINET โ |
FY 2021
EDINET โ |
FY 2020
EDINET โ |
|---|---|---|---|---|---|---|
| Operating CF | ยฅ240M | ยฅ296M | ยฅ698M | ยฅ794M | ยฅ679M | ยฅ466M |
| D&A | ยฅ439M | ยฅ437M | ยฅ457M | ยฅ428M | ยฅ400M | ยฅ423M |
| Investing CF | ยฅ-921M | ยฅ-433M | ยฅ-716M | ยฅ-291M | ยฅ-536M | ยฅ-342M |
| CapEx | โ | โ | ยฅ10M | ยฅ0M | ยฅ1M | ยฅ1M |
| Purchase Investments | ยฅ-26M | ยฅ-72M | ยฅ-100M | ยฅ-63M | โ | โ |
| Financing CF | ยฅ-144M | ยฅ-193M | ยฅ-155M | ยฅ376M | ยฅ308M | ยฅ256M |
| Free Cash Flow | ยฅ240M | ยฅ296M | ยฅ688M | ยฅ793M | ยฅ678M | ยฅ465M |
| Net Change in Cash | ยฅ-870M | ยฅ-194M | ยฅ-101M | ยฅ998M | ยฅ532M | ยฅ367M |
| Metric |
FY 2025
EDINET โ |
FY 2024
EDINET โ |
FY 2023
EDINET โ |
FY 2022
EDINET โ |
FY 2021
EDINET โ |
FY 2020
EDINET โ |
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Profitability Ratios | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Return on Equity (ROE) โ | -36.1% | -9.4% | 3.8% | 36.1% | 21.5% | 0.6% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Return on Assets (ROA) โ | -25.8% | -6.9% | 2.7% | 23.0% | 11.7% | 0.3% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Gross Margin โ | 31.9% | 30.2% | 33.0% | 27.3% | 32.9% | 36.8% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Operating Margin โ | -50.2% | -16.5% | 4.7% | 26.7% | 5.4% | -0.6% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Net Margin โ | -49.0% | -13.2% | 4.8% | 23.0% | 11.6% | 0.4% | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Liquidity Ratios | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Current Ratio โ | 3.41x | 4.62x | 4.16x | 4.83x | 3.07x | 2.91x | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Quick Ratio โ | 3.41x | 4.62x | 4.16x | 4.83x | 3.07x | 2.91x | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Per Share Metrics | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Revenue / Share โ | ยฅ236 | ยฅ272 | ยฅ302 | โ | ยฅ422 | ยฅ285 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| BV/Share โ | ยฅ261 | ยฅ373 | ยฅ391 | โ | ยฅ248 | ยฅ182 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| NCAV/Share โ | ยฅ80 | ยฅ121 | ยฅ120 | โ | ยฅ17 | ยฅ-6 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| EPS โ | ยฅ-113.97 | ยฅ-36.00 | ยฅ14.47 | ยฅ116.77 | ยฅ49.22 | ยฅ1.21 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| DPS โ | ยฅ6.00 | โ | โ | โ | โ | โ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Payout Ratio โ | โ | โ | โ | โ | โ | โ | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| FCF/Share โ | ยฅ15.50 | ยฅ18.84 | ยฅ43.84 | โ | ยฅ43.53 | ยฅ30.24 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Market Valuation
Avg daily close price for calendar year ร most recently reported EPS / DPS
| Metric | CY2023 | CY2024 | CY2025 |
|---|---|---|---|
| Avg P/E โ |
22.0ร
EPS from 2023-12 |
21.9ร
EPS from 2023-12 |
18.8ร
EPS from 2023-12 |
| Avg Div Yield โ | โ | โ |
2.20%
DPS from 2025-12 |
| Avg Daily Close | ยฅ319 | ยฅ317 | ยฅ273 |
Growth Rates (CAGR)
| Metric | 3yr CAGR (FY2022โ2025) | 5yr CAGR (FY2020โ2025) |
|---|---|---|
| Stock Price | -10.7% | โ |
| Sales | -22.7% | -3.6% |
| FCF/Share | -29.1% | โ |
| EPS | โ | โ |
| DPS | โ | โ |
| BV/Share | +1.6% | โ |
| NCAV/Share | +68.6% | โ |
EVENT TIMELINE
S Shareholder
A Capital Signal
No capital allocation signals recorded for this company.
| # | Shareholder | Shares (thou.) | % of Total |
|---|---|---|---|
| 1 | ๅ ๅฑฑ ๅนธๆจน | 2,840,973 |
|
| 2 | ๆ ชๅผไผ็คพ๏ผฆ๏ฝ๏ฝ๏ฝ ๏ฝ ๏ผฃ๏ฝ๏ฝ๏ฝ๏ฝ๏ฝ๏ฝ | 982,500 |
|
| 3 | ้ดๆจ ๆบๅ | 478,000 |
|
| 4 | ๆฐดๅ ๅ ฌไป | 440,000 |
|
| 5 |
Rakuten Securities, Inc.
ๆฅฝๅคฉ่จผๅธๆ ชๅผไผ็คพๅ
ฑๆๅฃ
|
438,400 |
|
| 6 | ๆช้ ๅฎๅผ | 188,518 |
|
| 7 |
UK
ๅๅไผ็คพ๏ผต๏ผซ
|
183,500 |
|
| 8 | ๅฐๆฑ ็งไน | 178,000 |
|
| 9 |
Nomura Securities Co., Ltd.
้ๆ่ญๅธๆ ชๅผไผ็คพ
|
164,014 |
|
| 10 | ๆธก้จ ๅๅนธ | 151,000 |
|
as of 2025-12-31
Source: EDINET โ
Ownership by year โ hover bars for detail
Domestic Nominees
0.0%
+0.0% vs 2024
Trust bank custodians โ GPIF, pensions, investment trusts
Foreign Custodians
0.0%
+0.0% vs 2024
Sub-custodians for foreign asset managers
Direct / Strategic
39.0%
+5.1% vs 2024
Named entities with disclosed investment intent
Bar = % of shares outstanding ยท top-10 covers 39.0% ยท grey = other shareholders ยท 2025
| Shareholder | Trend | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| ๅ ๅฑฑ ๅนธๆจน | 16.95% | 16.95% | 17.39% | 17.79% | 18.34% +0.55% | |
| ๅผไผ็คพFaber Company NEW ENTRY | โ | โ | โ | โ | โ | 6.34% NEW |
| ้ดๆจ ๆบๅ | โ | โ | โ | 2.65% | 3.08% +0.43% | |
| ๆฐดๅ ๅ ฌไป | โ | โ | โ | 2.74% | 2.84% +0.10% | |
|
Rakuten Securities, Inc.
ๆฅฝๅคฉ่จผๅธ
|
2.06% | โ | โ | 1.39% | 2.83% +1.44% | |
| ๆช้ ๅฎๅผ โ | โ | 1.21% | 1.20% | 1.20% | 1.21% +0.01% | |
|
UK
โ
ๅไผ็คพUK
|
โ | 1.17% | 1.16% | 1.16% | 1.18% +0.02% | |
| ๅฐๆฑ ็งไน | 1.52% | 1.60% | 1.53% | 1.48% | 1.14% -0.34% | |
|
Nomura Securities Co., Ltd.
NEW ENTRY
้ๆ่จผๅธ
|
โ | โ | โ | โ | โ | 1.05% NEW |
| ๆธก้จ ๅๅนธ | 1.56% | 1.63% | 1.71% | 1.29% | 0.97% -0.32% | |
| ๅฐๅท ่ณขๅคช้ last seen 2024 | Exited Top 10 | โ | 2.83% | 2.81% | 2.81% | โ |
|
SMBC Nikko Securities
SMBCๆฅ่่จผๅธ
last seen 2024
|
Exited Top 10 | 1.80% | 2.32% | 2.04% | 1.36% | โ |
|
The Master Trust Bank of Japan, Ltd. (Trust Account)
ๆฅๆฌใในใฟใผใใฉในใไฟก่จ้่ก
last seen 2021
|
Exited Top 10 | 1.81% | โ | โ | โ | โ |
|
Custody Bank of Japan, Ltd. (Trust Account)
ๆฅๆฌใซในใใใฃ้่ก
last seen 2021
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Exited Top 10 | 2.78% | โ | โ | โ | โ |
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Morgan Stanley
Morgan Stanley
last seen 2021
|
Exited Top 10 | 1.77% | โ | โ | โ | โ |
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SBI Securities Co., Ltd.
SBI่จผๅธ
last seen 2023
|
Exited Top 10 | 2.65% | โ | 2.16% | โ | โ |
| ๆฌๅฑฑ ้ธ้ last seen 2022 | Exited Top 10 | โ | 0.89% | โ | โ | โ |
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Japan Securities Finance Co., Ltd.
ๆฅๆฌ่จผๅธ้่
last seen 2023
|
Exited Top 10 | โ | โ | 1.12% | โ | โ |
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Daiwa Securities Co., Ltd.
ๅคงๅ่จผๅธ
last seen 2022
|
Exited Top 10 | โ | 1.33% | โ | โ | โ |
| BNY GCM CLIENT ACCOUNT JPRD AC ISG (FE-AC) last seen 2021 | Exited Top 10 | 1.45% | โ | โ | โ | โ |
| ๅผไผ็คพSBIใใชใใฌใผใ่จผๅธ last seen 2023 | Exited Top 10 | โ | 0.91% | 1.29% | โ | โ |
| Concentration (HHI) โ | 323 | 312 | 330 | 349 | 408 |
5 fiscal years ยท top-10 holders per year ยท >2,500 HHI = high concentration ยท entity-resolved
Material Events (1)
View on feed โ
| Date | Category | Summary | Amount | |
|---|---|---|---|---|
| 2026-02-13 |
๐ฅ Financial
Impairment
|
The company recorded impairment losses on goodwill (ยฅ890 million) and software (ยฅ676 million) related to subsidiary Effyis Inc., following IFRS-based impairment testing. The fair value of these assets fell below their book value due to changes in the business environment, and the losses were recognized in the consolidated financial results for the fiscal year ended December 2025.
|
ยฅ1.6bn | โบ |
|
Summary
The company recorded impairment losses on goodwill (ยฅ890 million) and software (ยฅ676 million) related to subsidiary Effyis Inc., following IFRS-based impairment testing. The fair value of these assets fell below their book value due to changes in the business environment, and the losses were recognized in the consolidated financial results for the fiscal year ended December 2025.
Counterparty: Effyis Inc.
Source (JP)
โ EDINET
้ฃ็ตๅญไผ็คพใงใใEffyis็คพใซๅฏพใใใฎใใๅใณใฝใใใฆใงใขใซใคใใฆใๅฝ้ไผ่จๅบๆบ๏ผIFRS๏ผใซๅบใฅใๆธๆใในใใๅฎๆฝใ็พๅจใฎไบๆฅญ็ฐๅขใ่ธใพใใฆๅฐๆฅใฎๅๅๅฏ่ฝๆงใๆค่จใใ็ตๆใใใฎๅ
ฌๆญฃไพกๅคใๅธณ็ฐฟไพก้กใไธๅใใใจใจใชใฃใใใใๆธๆๆๅคฑใ่จไธใใใใจใจใใใใพใใใ
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